A call option gives you a right at a certain point of time to buy existing shares in a company at a predetermined price.

If you receive shares through your employment/commission or are allowed to buy shares at a favourable price, a benefit arises that will be taxed as ordinary income.

There are many different kind of agreements, conditions and rules that are governed by the internal legislation in the jurisdiction where the parent company is established.

This kind of option is not linked with specific conditions to your employment, it is freely transferable and you can keep the synthetic option even if you leave your employment.

A warrant gives the holder a right at a certain period of time to subscribe for new issued stock in the company.

The stock option is not a security but a right to acquire a share in the future. The price is agreed upon in advance or otherwise on favourable conditions. A characteristic for this kind of option is restricting conditions linked to continued employm...

You may be required to file a Swedish income tax return even if you have emigrated from Sweden or have never lived here. This is the case if you own a property in Sweden or have certain types of capital income, for example.

At grant you receive a right (unit) to acquire a number of shares. A condition is continued employment and when the vesting period is fulfilled you will receive shares.

A convertible bond with a fixed rate gives you a right to convert, that is, exchange the convertible for shares in a company for a certain price.

If you have sold listed shares in Swedish companies, or Swedish part-ownership rights other than fund units, and have lived in Sweden at any time since 1 January 2015, you must declare the sale in Sweden.